SDCL § 36-20B-67: CPA licensed in other state--Continuing privilege to practice.

An individual shall continue to hold practice privileges, without needing to obtain a license under this chapter, if the individual:

(1) Has a principal place of business that is not in this state;

(2) Holds a valid certificate or license as a certified public accountant from any state; and

(3) On or before December 31, 2024, exercised practice privileges in this state under § 36-20B-66, as it existed on December 31, 2024.